The Microsoft iSCSI Software Target 3.3 provides storage (disks) over a TCP/IP network. It turns a computer running Windows Server into a storage device which provides shared
block storage. You can use Microsoft iSCSI Software Target 3.3 to perform a variety of storage-related tasks, including the following:

Provide shared storage for Hyper-V to enable high availability and live migration

Enable diskless computers to boot remotely from a single operating system image using iSCSI

The Microsoft iSCSI Software Target 3.3 is an economical solution suited for a development or test environment and a small, medium, or branch office production environment. It enables storage consolidation and sharing on a Windows Server by implementing the iSCSI (Internet Small Computer Systems Interface) protocol, which supports SCSI-block access to a storage device over a TCP/IP network. For details on how to manage iSCSI targets, see http://technet.microsoft.com/en-us/library/gg232606(WS.10).aspx